The full division of confederations responsible for auditing cooperative societies or the partial division or division by separation of parts of such a confederation may only be implemented for purposes of one confederation (acquiring confederation) absorbing the parts of another confederation (confederation being acquired), while a division by separation may be implemented also for the purpose of a share capital company absorbing parts of the confederation, or for the purpose of newly forming such a share capital company.
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Part 2 · Special provisions › Division 5 · Division with the involvement of confederations responsible for auditing cooperative societies › Section 150
Eligibility for a division
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